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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 9 Pt II para 3

Sch 9 Pt II para 3

The provision of examination services— (a) by or to an eligible body; or (b) to a person receiving education or vocational training which is— (i) exempt by virtue of items 1, 2 , 5 or 5A (or would be so exempt but for item 1 or 2 of Part 3) ; or (ii) provided otherwise than in the course or furtherance of a business.

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